深圳经济特区注册会计师管理条例（2002年修正）

　　（1995年2月24日深圳市第一届人民代表大会常务委员会第二十八次会议通过,2002年4月26日深圳市第三届人民代表大会常务委员会第十五次会议修改）

　　第一章　总则

　　第一条　为规范注册会计师的执业活动，加强注册会计师行业的管理，维护社会公共利益和投资者的合法权益，促进社会主义市场经济健康发展，依照《中华人民共和国注册会计师法》和国家有关法律、法规的基本原则，结合深圳经济特区（以下简称特区）的实际情况，制定本条例。

　　第二条　本条例适用于特区内从事独立审计及相关业务的行为。

　　本条例所称的独立审计是指法律、法规规定的由注册会计师从事的审计。

　　第三条　深圳市人民政府财政部门（以下简称市财政部门）是深圳市注册会计师行业的主管部门，依法对注册会计师、会计师事务所和深圳市注册会计师协会（以下简称市注册会计师协会）进行监督、管理、指导。

　　市注册会计师协会是对注册会计师行业进行管理的自律性组织。

　　第四条　深圳市人民政府审计部门（以下简称市审计部门）依法对注册会计师出具的国有企业的审计报告进行审计监督。

　　市审计部门有权对国有资产为主的会计师事务所的收支进行审计监督。

　　第五条　注册会计师和会计师事务所必须遵守法律、法规，遵守注册会计师行业的执业规则和道德准则，恪守独立、客观、公正的原则。

　　注册会计师和会计师事务所依法执行业务，受法律保护。

　　第二章　注册会计师

　　第六条　注册会计师是依法取得中国注册会计师证书并接受委托从事独立审计及相关业务的专业人员。

　　禁止非注册会计师使用注册会计师的名称或者以注册会计师的名义从事有关活动。

　　第七条　注册会计师执行业务必须加入会计师事务所。

　　第八条　下列业务必须由注册会计师承办：

　　（一）审查企业会计报表，出具审计报告；

　　（二）验证企业资本，出具验资报告；

　　（三）代理企业纳税申报，出具税务报表；

　　（四）办理企业改组、合并、分立、整顿、解散、破产清算的审计业务，出具有关报告；

　　（五）法律、法规规定的其他审计事项。注册会计师依法出具的上述报告，具有法律证明效力。

　　第九条　注册会计师可以办理下列业务：

　　（一）设计企业会计制度，担任会计顾问，培训会计人员；

　　（二）代理企业注册登记；

　　（三）办理资产评估业务；

　　（四）提供财务、会计、税务、投资和其他咨询、服务业务。

　　第十条　参加注册会计师全国统一考试成绩合格，并在注册会计师行业专职从事审计业务二年以上的，可向市注册会计师协会申请注册成为中国注册会计师。

　　第十一条　申请注册应由申请人向市注册会计师协会提交如下材料：

　　（一）个人申请报告；

　　（二）注册会计师考试全科合格证书；

　　（三）会计师事务所出具的专职从事审计业务二年以上的证明；

　　（四）所在会计师事务所的聘用合同或者工作调动证明；

　　（五）二名注册会计师的推荐书；

　　（六）以往主要参与过的审计项目目录。

　　第十二条　市注册会计师协会受理申请后，应在六十日内决定是否批准。注册申请批准后，由市注册会计师协会发给国家统一印制的《中华人民共和国注册会计师证书》；注册申请不予批准的，应自决定之日起十日内书面通知申请人。申请人有异议的，可自收到通知之日起十五日内向市财政部门申请复议。

　　第十三条　申请人有下列情形之一的，市注册会计师协会不予注册；已注册的撤销注册。

　　（一）无民事行为能力或者限制民事行为能力的；

　　（二）被判处有期徒刑以上刑罚，刑满释放未逾五年的，但过失犯罪的除外；

　　（三）因经济违法行为受行政处罚或者撤职以上行政处分未逾三年的；

　　（四）受吊销注册会计师证书的处罚未逾五年的；

　　（五）丧失债务清偿能力的；

　　（六）违反注册规定，提供虚假材料的；

　　（七）法律、法规规定的其他不予注册或者撤销注册的。

　　被撤销注册的当事人有异议的，可以自接到撤销注册通知之日起十五日内向市财政部门申请复议。

　　被撤销注册的人员可以重新申请注册，但必须符合本条例的有关规定。

　　第十四条　注册会计师应接受市注册会计师协会的年度检验，年度检验合格者方可继续执业。

　　第三章　会计师事务所

　　第十五条　会计师事务所是依法设立的承办注册会计师业务的机构。

　　会计师事务所的组织形式为合伙会计师事务所、个人会计师事务所、具有法人资格的会计师事务所。

　　会计师事务所由注册会计师发起设立。

　　禁止党政机关、企事业单位、社会团体和其他组织设立会计师事务所。

　　第十六条　合伙设立的会计师事务所的债务，由合伙人承担无限连带责任。

　　个人设立会计师事务所的注册会计师，对会计师事务所债务负无限责任。

　　具有法人资格的会计师事务所，以其全部资产对其债务承担责任，但具有法人资格的会计师事务所限于本条例施行前设立的从事独立审计的全民所有制事务所的改组。

　　第十七条　合伙设立会计师事务所的，应具备下列条件：

　　（一）有五名以上持有中国注册会计师证书的专职从业人员；

　　（二）注册资本五十万元以上；

　　（三）有固定的办公地址和必要的设施。

　　第十八条　合伙设立会计师事务所的发起人应当符合下列条件：

　　（一）持有中国注册会计师证书；

　　（二）在注册会计师行业专职从事审计业务五年以上，且无不良执业记录。

　　第十九条　合伙设立会计师事务所的，应由合伙发起人向市注册会计师协会提出申请，并呈报本条例第十七条、第十八条规定的有关证明材料。

　　第二十条　个人设立会计师事务所的，应具备下列条件：

　　（一）持有中国注册会计师证书；

　　（二）在注册会计师行业专职从事审计业务十年以上，且无不良执业记录；

　　（三）注册资本五十万元以上；

　　（四）在深圳有固定的办公地址和必要的设施；

　　（五）有两名以上持有中国注册会计师证书的专职从业人员。

　　注册会计师个人设立会计师事务所的，应向市注册会计师协会提出申请并呈报本条第一款规定的有关证明材料。

　　第二十一条　设立具有法人资格的会计师事务所的，应具备下列条件；

　　（一）有十名以上持有中国注册会计师证书的专职从业人员，其中至少有五名以上为发起人；

　　（二）注册资本二百万元以上；

　　（三）有固定的办公地址和必要的设施。

　　第二十二条　具有法人资格的会计师事务所的发起人应符合下列条件：

　　（一）持有中国注册会计师证书；

　　（二）在注册会计师行业专职从事审计业务五年以上，且无不良执业记录。

　　第二十三条　设立具有法人资格的会计师事务所，应由发起人共同向市注册会计师协会提出申请，并呈报本条例第二十一条、第二十二条规定的有关证明材料。

　　第二十四条　市注册会计师协会受理设立会计师事务所的申请后，应在六十日内决定是否批准。设立申请批准后，由市财政部门发给执业许可证；设立申请不予批准的，应自决定之日起十五日内书面通知申请人。申请人有异议的，可自收到通知之日起十五日内向市财政部门申请复议。

　　第二十五条　会计师事务所成立后，由于人员变动或者其他原因达不到设立条件的，由市注册会计师协会责令其暂停执业；逾期九十日仍达不到规定条件的，予以撤销。当事人对暂停执业或者撤销决定不服的，可以自接到暂停执业或者撤销决定之日起十五日内向市财政部门申请复议。

　　第二十六条　会计师事务所在特区设立分支机构的，应经市注册会计师协会批准。

　　第二十七条　深圳市以外的会计师事务所在特区执业，应当向市注册会计师协会登记；其在特区出具的报告，应当随附该项业务已在市注册会计师协会登记的书面证明，并接受市注册会计师协会的业务监管。

　　第二十八条　经批准在特区设立的香港、澳门、台湾和外国会计师事务所的常驻代表机构，在批准设立后三十日内，应当向市注册会计师协会报送下列资料：

　　（一）财政部批准设立常驻代表机构的批文副本；

　　（二）财政部发给的常驻代表证书复印件；

　　（三）办公地址及联络电话；

　　（四）常驻代表姓名、简历。

　　第二十九条　香港、澳门、台湾和外国会计师事务所的常驻代表机构应当接受市注册会计师协会的监管。

　　第三十条　境外会计师事务所的常驻代表机构应当依照核准的业务范围开展业务。

　　第三十一条　境外会计师事务所在特区临时执业，应当依照国家有关法律规定获得准许并办理执业登记。

　　第四章　注册会计师协会

　　第三十二条　市注册会计师协会的主要职责：

　　（一）审查批准会计师事务所的设立，审查批准注册会计师注册，对注册会计师、会计师事务所进行年度检验；

　　（二）拟订注册会计师执业规则和制度；

　　（三）反映注册会计师行业的意见和要求，维护注册会计师的合法权益；

　　（四）实施业务检查，对违法违规的注册会计师和会计师事务所实行处罚；

　　（五）组织注册会计师资格考试和培训；

　　（六）调解行业内部的争议；

　　（七）组织业务交流，发展同香港、澳门、台湾和外国同行的联系。

　　第三十三条　市注册会计师协会会员分为团体会员和个人会员，个人会员包括执业会员和非执业会员。

　　在特区注册登记的会计师事务所应当加入市注册会计师协会，成为团体会员。

　　特区内会计师事务所的中国注册会计师应当加入市注册会计师协会，成为执业会员。

　　下列人员可加入市注册会计师协会，成为非执业会员；

　　（一）取得全国注册会计师考试全科合格证书的；

　　（二）本条例施行前已取得中国注册会计师协会非执业会员资格的；

　　（三）执业会员因工作变动不再继续执业的。

　　第三十四条　团体会员和个人会员应当遵守市注册会计师协会章程并按规定缴纳会费。

　　第三十五条　市注册会计师协会会员大会是协会的最高权力机构；会员大会每年召开一次，但有下列情形之一的，应当召开临时会议：

　　（一）会长提议；

　　（二）三名以上的理事联合提议；

　　（三）二十名以上的会员联合提议；

　　（四）理事会人数不足法定人数的三分之二。

　　第三十六条　会员大会的职权：

　　（一）审议通过和修订协会章程；

　　（二）选举、罢免非政府委任的理事；

　　（三）审议通过协会发展规划和年度工作计划；

　　（四）审议通过协会年度工作报告和年度财务收支报告。

　　第三十七条　理事会由下列成员组成：

　　（一）市财政、税务、审计部门委任的理事三至五名；

　　（二）注册会计师选举的理事十一至十三名。

　　第三十八条　理事会是会员大会的执行机构，其职责如下：

　　（一）向会员大会报告工作，执行会员大会决议；

　　（二）提出协会发展规划和年度工作计划草案；

　　（三）提出协会章程修改方案；

　　（四）确定协会内部机构的设置和职权；

　　（五）审定协会的工作制度，并监督其执行；

　　（六）选举会长、副会长；

　　（七）批准注册会计师的注册和会计师事务所的设立；

　　（八）处罚违法违规的注册会计师和会计师事务所；

　　（九）决定注册委员会、惩戒委员会和其他专门委员会人选并监督其工作；

　　（十）拟定由协会统一管理的风险基金管理办法；

　　（十一）审查协会的财务收支，审定会费标准和收费办法；

　　（十二）章程规定的其他事项。理事会下设秘书处，负责协会的日常工作。

　　第三十九条　市注册会计师协会设立注册委员会，负责会计师事务所设立和注册会计师注册的审查。

　　市注册会计师协会设立惩戒委员会，对违法违规的注册会计师和会计师事务所提出处罚意见。

　　注册委员会、惩戒委员会对理事会负责并报告工作。

　　第四十条　市注册会计师协会检查会计师事务所和注册会计师执业情况时，可以查阅、索取注册会计师的工作底稿和其他资料。

　　市注册会计师协会及其工作人员应对被检查者保守商业秘密。

　　市注册会计师协会除例行日常业务检查外，在调查取证时应有两名以上工作人员并出示有效证件。

　　被检查的会计师事务所、注册会计师和有关单位、个人，对市注册会计师协会的检查应给予配合。

　　第四十一条　市注册会计师协会应当向市财政部门报告协会的决议、决定事项。

　　市注册会计师协会作出的违反法律、法规的决议、决定，市财政部门应当予以撤销。

　　第四十二条　市注册会计师协会依法登记取得社会团体法人资格。

　　第五章　执业管理

　　第四十三条　会计师事务所经市注册会计师协会审查批准，取得市财政部门颁发的执业许可证，方可执业。

　　第四十四条　注册会计师承办业务，由其所在会计师事务所统一受理并由会计师事务所与委托人签订委托合同。

　　会计师事务所对本所注册会计师依照前款规定承办的业务，承担民事责任。

　　第四十五条　注册会计师与委托人存在以下利害关系时，应当回避：

　　（一）曾在委托单位任职，离职未满五年的；

　　（二）本人、配偶或者直系血亲与委托单位有投资、借贷或者其他经济利益关系的；

　　（三）与委托单位的董事、经理或者其他有关主管人员有配偶、直系血亲、直系姻亲或者旁系二等亲关系的；

　　（四）担任委托单位常年会计顾问或者代为办理会计事项的；

　　（五）其他为保持独立性应回避的事项。

　　会计师事务所与委托单位存在除业务收费之外的其他经济利益关系的，应当回避。

　　第四十六条　注册会计师执行审计业务，必须按照执业准则、规则确定的工作程序出具报告。

　　注册会计师执行审计业务出具报告时，不得有下列行为：

　　（一）明知委托人对重要事项的财务会计处理与国家有关规定相抵触，而不予指明；

　　（二）明知委托人的财务会计处理会直接损害报告使用人或者其他利害关系人的利益，而予以隐瞒或者作不实的报告；

　　（三）明知委托人的财务会计处理会导致报告使用人或者其他利害关系人产生重大误解，而不予指明；

　　（四）明知委托人的会计报表的重要事项有其他不实的内容，而不予指明。

　　对委托人有前款所列行为，注册会计师按照执业准则、规则应当知道的，适用前款规定。

　　第四十七条　注册会计师执行审计业务，遇有下列情形之一的，应当拒绝出具有关报告：

　　（一）委托人示意其作不实或者不当证明；

　　（二）委托人故意不提供有关会计资料和文件；

　　（三）因委托人有其他不合理要求，致使注册会计师出具的报告不能对财务会计重要事项作出正确表述。

　　第四十八条　注册会计师不得有下列行为：

　　（一）在执行审计业务期间至审计完结后六个月内本人、配偶或者直系血亲买卖被审计单位的股票、债券，或者与被审计单位有财产买卖、借贷、租赁或者其他经济利益关系；

　　（二）索取、收受委托合同约定以外的酬金或者其他财物，或者利用执业之便，谋取其他不正当的利益；

　　（三）允许他人以本人名义执业；

　　（四）同时在两个或者两个以上的会计师事务所执业。

　　第四十九条　注册会计师对在执业过程中知悉的商业秘密负有保密义务，但委托单位书面同意或者法津、法规要求提供者除外。

　　第五十条　禁止会计师事务所向任何单位或者个人支付或者变相支付业务介绍费。

　　禁止任何单位为其管辖的对象指定会计师事务所承办有关业务。

　　禁止任何单位及其工作人员利用职权为会计师事务所介绍业务，谋取不当利益。

　　第五十一条　会计师事务所应执行财政部门制定的会计制度和财务管理制度。

　　会计师事务所对其分支机构的收支应当统一核算，不得承包经营。

　　会计师事务所应当按期向市注册会计师协会报送会计报表，并接受市注册会计师协会的财务监督。

　　第五十二条　禁止注册会计师和会计师事务所刊播、设置、张贴广告或者借助新闻媒介进行宣传。

　　会计师事务所开业、迁址、招聘的公告按照市注册会计师协会的规定办理。

　　第五十三条　会计师事务所应按业务收入的百分之五提取风险基金。

　　风险基金用于会计师事务所执业中造成的损害赔偿。

　　风险基金由市注册会计师协会统一管理。

　　风险基金应当专户专用。

　　风险基金的管理办法由市注册会计师协会拟定，报市财政部门批准。

　　第五十四条　具有法人资格的会计师事务所应当购买执业责任保险。

　　最低保险额由市注册会计师协会规定。

　　第六章　法律责任

　　第五十五条　注册会计师、会计师事务所或者其他有关人员违反本条例规定，给他人造成损害的，应负赔偿责任。

　　第五十六条　违反本条例第六条第二款规定的，由市注册会计师协会予以公告，并由市财政部门处以五千元以上一万元以下的罚款；有非法所得的，没收非法所得；构成犯罪的，依法追究刑事责任。

　　第五十七条　非注册会计师从事本条例第八条规定业务的，其出具的审计报告无效，由市财政部门没收其非法所得，并处以非法所得额二至五倍的罚款；构成犯罪的，依法追究刑事责任。

　　第五十八条　违反本条例第二十五条规定继续执业的，其出具的审计报告无效，由市财政部门没收其非法所得，并处以非法所得额一至二倍的罚款。

　　第五十九条　违反本条例第二十六条规定的，由市注册会计师协会责令撤销；情节严重的，由市财政部门处以一万元以上五万元以下的罚款，并由市注册会计师协会吊销执业许可证。

　　第六十条　违反本条例第二十七条规定的，由市财政部门处以一万元以上五万元以下的罚款。

　　第六十一条　违反本条例第三十条、第三十一条规定出具的审计报告无效，由市财政部门没收非法所得，并处以非法所得额二至五倍的罚款。

　　第六十二条　违反本条例第四十三条规定擅自执业的，其出具的审计报告无效，由市注册会计师协会予以公告，并由市财政部门没收非法所得，处以非法所得额二至五倍的罚款。

　　第六十三条　违反本条例第四十五条规定出具的审计报告无效，由市注册会计师协会予以通报。

　　第六十四条　违反本条例第四十六条、第四十七条、第四十八条规定的，由市注册会计师协会予以警告或者责令暂停执业；情节严重的，吊销执业许可证和注册会计师证书；有非法所得的，由市财政部门没收非法所得；构成犯罪的，依法追究刑事责任。

　　第六十五条　违反本条例第四十九条规定，由市注册会计师协会予以警告；情节严重的，吊销注册会计师证书；构成犯罪的，依法追究刑事责任。

　　第六十六条　违反本条例第五十条第一款规定的，由市财政部门处以一万元以上五万元以下罚款，并由市注册会计师协会予以通报；情节严重的，由市注册会计师协会吊销执业许可证；构成犯罪的，依法追究刑事责任。

　　违反本条例第五十条第二款规定的，由其政府主管部门责令改正，并依法追究行政责任。

　　违反本条例第五十条第三款规定的，由市财政部门没收非法所得，并由其主管部门追究行政责任；构成犯罪的，依法追究刑事责任。

　　第六十七条　违反本条例第五十一条规定的，由市财政部门处以二万元以上五万元以下的罚款；情节严重的，由市注册会计师协会吊销执业许可证，并予以通报。

　　第六十八条　违反本条例第五十二条第一款规定的，由市财政部门处以一万元以上二万元以下罚款，并由市注册会计师协会予以通报。

　　第六十九条　市注册会计师协会工作人员违反本条例规定，玩忽职守、滥用职权、徇私舞弊、收受贿赂的，由市注册会计师协会给予纪律处分；构成犯罪的，依法追究刑事责任。

　　第七十条　市财政部门工作人员违反本条例规定，玩忽职守、滥用职权、徇私舞弊、收受贿赂的，由市行政监察部门追究行政责任；构成犯罪的，依法追究刑事责任。

　　第七十一条　当事人对市注册会计师协会作出的处罚决定不服的，应自接到处罚通知之日起十五日内向人民法院提起诉讼。

　　当事人对市财政部门作出的处罚决定不服的，应自接到处罚决定书之日起十五日内向市政府行政复议机关申请复议，或者直接向人民法院提起诉讼。

　　当事人对处罚决定逾期未申请复议或者提起诉讼，又不履行处罚决定的，由作出处罚决定的市注册会计师协会或者市财政部门申请人民法院强制执行。

　　第七章　附则

　　第七十二条　本条例施行前在特区设立的会计师事务所、审计师事务所，应当依照本条例规定进行改组，并于一九九六年十二月三十一日前改组完毕。

　　改组的具体办法由市政府另行规定。

　　第七十三条　深圳市人民政府可根据本条例制定实施细则。

　　第七十四条　本条例自一九九五年四月一日起施行。

Administrative¹ Regulations of Shenzhen Special Economic Zone on Certified² Public Accountants

　　（Originally Adopted at the 28thMeeting of first session of the Standing³ Committee of Shenzhen Municipal People's Congress on February 24th, 1995, as revised in Accordance with the Decision on Revision of Administrative Regulations of Shenzhen Special Economic Zone on Certified Public Accountants of the Fifteenth Meeting of the third session of the Standing Committee of Shenzhen Municipal People's Congress on April 26th, 2002.）

　　Chapter I General Provisions

　　Article 1 In order to standardize⁴ the act of the certified public accountants, to strengthen the administration of the trade of the certified public accountants, to protect the social public benefits and the lawful⁵ rights and interests of the investors⁶, and to promote the healthy development of the socialist⁷ market economy, taking into account the specific conditions of Shenzhen Special Economic Zone （hereinafter referred to as "Special Zone"）, these regulations are hereby formulated⁸ in accordance with Law on Certified Public Accountants of the People's Republic of China, and basic principle of related national laws and regulations.

　　Article 2 These regulations shall be applicable to any independent audit⁹ and related operations in the Special Zone.

　　In these regulations, Independent Audit means any audit undertaken by certified public accountants stipulated¹⁰ by laws and regulations.

　　Article 3 Shenzhen Municipal People's Government Finance Department （hereinafter referred to as "Municipal Finance Department"） is the administrative department in charge of trade of certified public accountants, in accordance with laws and regulations, and shall exercise the supervision¹¹, administration and direction over the certified public accountants, certified public accountants firms and Shenzhen Municipal Certified Public Accountants Association （hereinafter referred to as "Municipal Certified Public Accountants Association"）.

　　The Municipal Certified Public Accountants Association is the Self-Discipline Organization in charge of trade of certified public accountants.

　　Article 4 Shenzhen Municipal People's Government Auditing¹² Department （hereinafter referred to as "Auditing Department"） shall exercise the supervision over the Audit Reports of State-Owned Corporations issued by certified public accountants in accordance with laws and regulations.

　　The Municipal Auditing Department shall have the authority to supervise of income and expenses audit of certified public accountants firms whose asset mainly owned by the state.

　　Article 5 Certified public accountants and certified public accountants firm shall abide¹³ by laws and regulations, strictly¹⁴ conform to the practicing rules and professional ethics¹⁵ code to execute the operation, they shall comply with principles of independence, impersonality¹⁶ and justification¹⁷.

　　The certified public accountants and the certified public accountants firm shall implement¹⁸ the operations according to law, and shall be protected by law.

　　Chapter II Certified Public Accountants

　　Article 6 The certified public accountant is a professional who has obtained the Chinese certificate to practice of the certified public accountant, and is authorized¹⁹ to undertake independent audit and related operations.

　　Anyone without certified public accountant certificate shall be prohibited to undertake related activities using the title or in the name of certified public accountant.

　　Article 7 Certified public accountants shall join a certified public accountants firm to implement the operation.

　　Article 8 The following auditing operations shall be undertaken by the certified public accountants:

　　（1） To examine accounting²⁰ report of an enterprise, and issue the auditing report;

　　（2） To verify the capital of the enterprise, and issue the capital verification report;

　　（3） To act on behalf of enterprises to declare taxation²¹, and issue the taxation report forms;

　　（4） To conduct the auditing operation on the reorganization, amalgamation²², separation, rectification²³, dissolution and bankrupt liquidation²⁴ events of an enterprise, and issue relevant report;

　　（5） Other auditing operation stipulated by laws and regulations.

　　The above reports issued by the certified public accountants in accordance with laws and regulations shall have the legal evidential effect. Article 9 Certified public accountants may undertake the following auditing operations:

　　（1） To design accountant system of an enterprise, act as accounting consultant²⁵, and train accountants.

　　（2） To undertake the operation as enterprises registration²⁶ agent;

　　（3） To conduct assets evaluation²⁷;

　　（4） To provide finance, accountant, taxation, investment service and other consultation²⁸ and service.

　　Article 10 Anyone who has attended and passed the national uniform qualification examination of the certified public accountants, and has practiced the auditing operation in a certified public accountants firm for more than two years may apply to the Municipal Certified Public Accountants Association for registration as Chinese certified public accountant.

　　Article 11 To apply for the registration of certified public accountants, the applicant²⁹ shall submit the following documents to the Municipal Certified Public Accountants Association:

　　（1） Personal application report;

　　（2） Certification of all-subjects qualified³⁰ of examination for certified public accountants;

　　（3） Certification issued by the certified public accountants firm in which the applicant practiced for more than two years;

　　（4） Employment contract or employment remove certification of the certified public accountants firm in which the applicant practiced;

　　（5） Recommendation letter of two certified public accountants;

　　（6） List of auditing items in which the applicant participated.

　　Article 12 The Municipal Certified Public Accountants Association shall make a decision on approval or disapproval³¹ within sixty days upon accepting the application. To the applicant approved, the association shall grant the certified public accountants certificate of the People's Republic of China which printed uniformly by the state; To the applicant disapproved³², the association shall inform the applicant in writing within 10 days after the decision. In case the applicant objects to the decision, he may apply for reconsideration to the Municipal Finance Department within 15 days after receiving the notice of disapproval.

　　Article 13 The applicant shall not be registered or shall be revoked³³ of registration by the Municipal Certified Public Accountants Association in case he falls into any one of the following circumstances:

　　（1） Without civil capacity of conduct or with limited civil capacity of conduct;

　　（2） Punished for a crime of fixed-term imprisonment³⁴ or above, it is less than five years from the date of completing the criminal punishment, except negligent³⁵ crime;

　　（3） Subjected to administrative punishment and disciplinary sanction above dismissal from post due to illegal economic acts, and it is less than three years from the date of the decision for such punishment of sanction;

　　（4） Revoked of the certificate of the certified public accountant, and it is less than five years from the date of the decision on revocation³⁶;

　　（5） Lost the capacity of debt redemption;

　　（6） Having violated rules on registration by providing false materials, and

　　（7） Other circumstances that the applicant shall not be registered or shall be revoked of registration stipulated by laws and regulations.

　　In case the person revoked of registration object to the decision, he may apply for reconsideration to the Municipal Finance Department within 15 days after receiving the notice of revocation.

　　The person revoked of registration may again file an application, but the application shall be in accordance with related provisions of these regulations.

　　Article 14 The certified public accountants shall accept annual examination implemented³⁷ by the Municipal Certified Accountants Association, and only those who are up to standard can carry over their operations.

　　Chapter III Certified Public Accountants Firm

　　Article 15 The certified public accountants firm is the professional service institution established in accordance with law to undertake the operations of the certified public accountants.

　　The forms of certified public accountants firms may be in partnership³⁸, in individual, and with legal person status.

　　The establishment of certified public accountants firm is initiated³⁹ by certified public accountants.

　　Party and government organizations, enterprises and institutions, social organization and other organizations shall be prohibited to establish certified public accountants firms.

　　Article 16 The partners of partnership certified public accountants firm shall bear unlimited⁴⁰ joint⁴¹ and several liabilities for debts of the firm.

　　The certified public accountant of an individual certified public accountant firm shall bear unlimited joint and several liabilities for debts of the firm.

　　Those certified public accountants firms with juristic personality shall bear liabilities for debts of the firms by all of its assets. But those certified public accountants firms have juristic personality shall be limited to reorganization of certified public accountants firms owned by the whole people which established before these regulations come into force.

　　Article 17 The establishment of partnership certified public accountants firm shall meet the following requirements:

　　（1） There are more than five full-time⁴² practicing personnel who have Chinese certificate of certified public accountants;

　　（2） The registered capital shall be no less than 500,000 yuan;

　　（3） Have permanent practicing place and essential equipments.

　　Article 18 Initiator of partnership certified public accountants shall meet the following requirements:

　　（1） Having Chinese certificate of certified public accountants;

　　（2） Having practiced auditing operations in the trade of certified public accountant for more than five years, and having no records of undesirable⁴³ operations.

　　Article 19 To establish partnership certified public accountants firm, the initiator partners shall apply to the Municipal Certified Public Accountants Association, and submit the certification materials stipulated in Article 17 and Article 18 of these regulations.

　　Article 20 To establish individual certified public accountants firm shall meet the following requirements:

　　（1） The applicant shall have Chinese certificate of certified public accountants;

　　（2） The applicant shall have practiced auditing operations in the trade of certified public accountant for more than five years, and shall have no records of undesirable operations;

　　（3） The registered capital shall be no less than 500,000 yuan;

　　（4） Have permanent practicing place in Shenzhen and essential equipments;

　　（5） There are more than two full-time practicing personnel who have Chinese certificate of certified public accountants.

　　Certified public accountant to establish individual certified public accountants firm, he shall apply to the Municipal Certified Public Accountants Association and submit certification materials stipulated in the first paragraph of this Article.

　　Article 21 To establish a certified public accountants firm with juristic personality shall meet the following requirements:

　　（1） There are more than ten full-time practicing personnel who have Chinese certificate of certified public accountants, and at lest five of them are initiators;

　　（2） The registered capital shall be no less than 2,000,000 yuan;

　　（3） Have permanent practicing place and essential equipments.

　　Article 22 To establish a certified public accountants firm with juristic personality, the initiator shall meet the following requirements:

　　（1） Having Chinese certificate of certified public accountant;

　　（2） Having practiced the auditing operation in the other certified public accountants firm for more than five years, and shall have no records of undesirable operations.

　　Article 23 To establish a certified public accountants firm with juristic personality, the initiators shall jointly⁴⁴ apply to the Municipal Certified Public Accountants Association and submit certification materials stipulated in Article 21 and Article 22 of these regulations.

　　Article 24 The Municipal Certified Accountants Association shall make a decision on approval or disapproval within sixty days upon accepting the application for establishment of certified public accountants firm. After the application for establishment approved, the Municipal Finance Department shall issue the applicant practice license⁴⁵; To the application for establishment disapproval, the association shall inform the applicant within 15 days after the decision. In case the applicant objects to the decision, he may apply for reconsideration to the Municipal Finance Department within 15 days after receiving the notice of disapproval.

　　Article 25 A certified public accountant shall be ordered to suspend business by the Municipal Certified Public Accountants Association after its establishment in case it fails to meet the conditions for the establishment due to personnel change or other reasons; It shall be revoked in case it still cannot meet the conditions for establishment within 90 days. The party may apply for reconsideration to the Municipal Finance Department within 15 days after receiving the decision for suspension of business or revocation of establishment in case it objects to the decision.

　　Article 26 The establishment of a branch of a certified public accountants firm in the Special Zone shall be approved by the Municipal Certified Public Accountants Association.

　　Article 27 Any certified public accountants firm outside Shenzhen shall be registered by the Municipal Certified Public Accountants Association to practice in the Special Zone; Any report issued in the Special Zone by the firm shall enclose with the written certification for registration of the business before the Municipal Certified Public Accountants Association, and shall accept the operation supervision implemented by the association.

　　Article 28 The permanent representatives of certified public accountants firm from Hong Kong, Macao, Taiwan and overseas, which approved to establish in the Special Zone, shall submit the following documents to the Municipal Certified Public Accountants Association within thirty days after the establishment approved:

　　（1） Duplicate document of approval for establishment of permanent representative issued by the Ministry⁴⁶ of Finance;

　　（2） A copy of permanent representative certificate issued by the Ministry of Finance;

　　（3） Practicing place and contacting phone;

　　（4） Name and resume of the permanent representative.

　　Article 29 The permanent representatives established by the certified public accountants firms from Hong Kong, Macao, Taiwan and overseas shall accept the supervision and administration implemented by the Municipal Certified Public Accountants Association.

　　Article 30 The permanent representative of foreign certified public accountants firm shall practice the operation within the business scope ratified⁴⁷.

　　Article 31 To temporarily practice in the Special Zone, foreign certified public accountants firms shall get the approval to practice and handle the registration for practice according to provisions of related laws of the state.

　　Chapter IV The Certified Public Accountants Association

　　Article 32 The main official duties of the Municipal Certified Public Accountants Association are:

　　（1） To examine and approve the establishment of certified public accountants firms and the registration of certified public accountant, to carry out annual examination on certified public accountant and certified public accountants firm;

　　（2） To draw out practice rules and system for certified public accountants;

　　（3） To reflect advices and demands of the trade of certified public accountants, to protect the lawful rights and interests of certified public accountants;

　　（4） To carry out operation examination, to punish those certified public accountants and certified public accountants firms who violate laws and regulations;

　　（5） To organize qualification examination and training for certified public accountants;

　　（6） To intercede⁴⁸ internal disputes of the trade;

　　（7） To organize operation communication, to advance the relationship with the same trade of Hong Kong, Macao, Taiwan and overseas.

　　Article 33 The members of the Municipal Certified Public Accountants Association include group members and individual members, individual members include practicing members and non-practicing members.

　　Those certified public accountants firms registered in the Special Zone shall join the Municipal Certified Public Accountants Association and be group members.

　　The Chinese certified public accountants practicing in certified public accountants firms registered in the Special Zone shall join the Municipal Certified Public Accountants Association and be the practicing members.

　　The following personnel shall join the Municipal Certified Public Accountants Association to be non-practicing members:

　　（1） Those obtain the certificate for all-subjects qualified of examination for certified public accountants;

　　（2） Those obtain qualification for non-practicing member of China Certified Public Accountants Association before these regulations coming into effect;

　　（3） Those practicing members who no longer carry out practice for reason of change of work.

　　Article 34 Group members and individual members shall abide by constitution of the Municipal Certified Public Accountants Association and pay prescribed membership dues.

　　Article 35 The membership meeting is the supreme⁴⁹ power of the Municipal Certified Public Accountants Association; The membership meeting shall be convoked⁵⁰ annually⁵¹, but temporally meeting shall be convoked if one of the following circumstances occur:

　　（1） Proposed by the chairman;

　　（2） Jointly proposed by more than three directors;

　　（3） Jointly proposed by more than twenty members;

　　（4） Number of members of Board of Directors is less than two-third of quorum⁵².

　　Article 36 The powers of the membership meeting are：

　　（1） To discuss, pass and revise constitution of the association;

　　（2） To elect and dismiss non-governmental-appointed directors;

　　（3） To discuss and pass development plan and annual working plan of the association;

　　（4） To discuss and pass annual working report and annual financial revenue and expenditure⁵³ report.

　　Article 37 The board of directors consist of the following members:

　　（1） Three to five directors appointed by the Municipal Finance Department. Municipal Taxation Department and Municipal Auditing Department;

　　（2） Eleven to thirteen directors elected by certified public accountants.

　　Article 38 The board of directors is the executing body of the membership meeting, and its duties are:

　　（1） To report work to the membership meeting and execute resolution of the meeting;

　　（2） To advance development program of the association and draft of annual working plan;

　　（3） To advance revision scheme for constitution of the association;

　　（4） To make decision on the setting and authorities of internal framework;

　　（5） To examine and approve working scheme of the association, and to supervise on its implementation⁵⁴;

　　（6） To elect chairman and vice-chairman;

　　（7） To approve the registration of certified public accountant and establishment of certified public accountants firm;

　　（8） To punish those certified public accountants and certified public accountants firms who violated laws and regulations;

　　（9） To decide the candidates of the registration committee, punishment committee, and other special committee, and to supervise their work;

　　（10） To draw up measures on administration of risk fund uniformly managed by the association;

　　（11） To examine financial revenue and expenditure of the association, to examine and approve standard for membership dues and measures to collect it;

　　（12） Other proceedings⁵⁶ stipulated by the association constitution. The secretariat, which established under the board of directors, takes charge of daily work of the association.

　　Article 39 The registration committee, which established under the Municipal Certified Public Accountants Association, is in charge of examination of the establishment of certified public accountants and the registration of certified public accountants.

　　The punishment committee, which established under the Municipal Certified Public Accountants Association, brings forward advice for the punishment of those certified public accountants and certified public accountants firms who violated laws and regulations.

　　The registration committee and the punishment committee shall be responsible for and make work report to the board of directors.

　　Article 40 When examine operation of certified public accountants and certified public accountants firms, the Municipal Certified Public Accountants Association may look up and ask for working paper and other documents of certified public accountants.

　　The Municipal Certified Public Accountants Association and its staffs shall keep business secrets of party examined.

　　Except for the examination of daily operation conducted by the Municipal Certified Public Accountants Association, there shall be more than two staffs to conduct investigation⁵⁷ and take evidence with their perfect instrument produced.

　　Certified public accountants, certified public accountants firms, related unit and individual examined, shall offer cooperation for the Municipal Certified Public Accountants Association.

　　Article 41 The Municipal Certified Public Accountants Association shall report its resolution and decision proceedings to the Municipal Financial Department.

　　The resolution and decision made by the Municipal Certified Public Accountants Association, which violate laws and regulations, shall be revoked by the Municipal Financial Department.

　　Article 42 The Municipal Certified Public Accountants Association shall be registered in accordance with laws and regulations and acquire the status of body corporate⁵⁸.

　　Chapter V Administration of Operations

　　Article 43 Only after checked and approved by the Municipal Certified Public Accountants Association and obtain practicing license issued by the Municipal Financial Department, can a certified public accountants firm carry out its business.

　　Article 44 When the certified public accountant undertakes and conducts operation, the certified public accountants firm which he belongs to shall uniformly accept and enter into the commission contract with the consignor⁵⁹.

　　The certified public accountants firm shall bear the civil responsibility for the operation undertaken by its certified public accountants in accordance with first paragraph of this Article.

　　Article 45 A certified public accountant shall withdraw in case he has the following interested relationship with the consignor:

　　（1） He had ever hold a post in the consignor and dismissed from it lest than five years;

　　（2） He himself, his spouse⁶⁰ or his lineal descent has investment, loan or other economic interested relationship with the consignor;

　　（3） He has the spouse, lineal descent, lineal affinity⁶¹ or collateral⁶² consanguinity⁶³ relationship with the director, manager or other related governor of the consignor;

　　（4） He hold the post of perennial⁶⁴ accounting consultant or conduct accountant proceeding⁵⁵ on behalf of the consignor;

　　（5） Other proceedings he shall withdraw for reason of keeping independence.

　　Except for operation charge, in case the certified public accountants firm has other economic interested relationship with the consignor, he shall withdraw.

　　Article 46 The certified public accountant shall issue the operation report in accordance with the working procedure specified⁶⁵ by guidelines and requirements of the practicing rules when he implements⁶⁶ the auditing operation.

　　The certified public accountant shall not commit the following acts when he implements auditing operation and issues auditing report:

　　（1） Not pointing out the contradiction of the financial and accounting disposal on the important issues of the consignor with the relevant provisions of the state knowingly;

　　（2） Knowing that the financial and accounting disposal of the consignor may directly harm the interest of the report user or other party interested, but covering up or makeing untruthful report;

　　（3） Not pointing out that the financial and accounting disposal of the consignor may conduce the significant misleading to the report user or other party concerned knowingly;

　　（4） Not pointing out that there are other untruthful contents on the important issues of the financial and accounting report of the consignor knowingly.

　　If the consignor commits the acts listed in the preceding paragraph that the certified public accountants shall know according to the practicing guideline and rules, the provision of the preceding paragraph shall apply.

　　Article 47 When a certified public accountant conducts an auditing operation, he shall refuse to issue the operation report under any one of the following circumstances:

　　（1） The consignor indicates him to provide untruthful or improper⁶⁷ evidence;

　　（2） The consignor does not supply intentionally⁶⁸ the accounting information and relevant documents;

　　（3） Due to other unreasonable⁶⁹ requests of the consignor, the report to be issued by the certified public accountants cannot make correct description of the important issues of the financial accounting.

　　Article 48 The certified public accountants shall not commit the following acts:

　　（1） Within six months in the process of implementing⁷⁰ to fulfilling the auditing operation, he himself, his spouse or his lineal descent trades the stocks and bonds of the unit being audited⁷¹, or has assets trading, loans, tenancy or other economic interested relationship with the unit being audited;

　　（2） Demanding or accepting money or other valuables not prescribed in the commission contract, or taking advantage of his duty to seek other improper benefits;

　　（3） Allowing others to implement the operation in his name;

　　（4） Implementing the operation at two or more than two certified public accountants firms simultaneously⁷².

　　Article 49 The certified public accountants shall bear the duty of keeping business secrets that he got to during the implementation of the operation, but it is otherwise in case the consignor approved in writing or required to provide by laws and regulations.

　　Article 50 It shall be prohibited that certified public accountants firm pay or pay in disguised form any unit or individual business introduction fees.

　　It shall be prohibited that any unit appoints certified public accountants firm to undertake relevant business for its jurisdiction⁷³ counterpart.

　　It shall be prohibited that any unit and its staff seek improper profits for themselves by taking advantage of their position to introduce business to certified public accountants firm.

　　Article 51 A certified public accountants firm shall implement accountants system and financial administrative system laid down by finance department.

　　A certified public accountants firm shall uniformly account the revenue and expenditure of its branches. Contracted management shall be prohibited.

　　A certified public accountants firm shall submit accountant report to the Municipal Certified Public Accountants Association on schedule, and accept financial supervision implemented by the association.

　　Article 52 It shall be prohibited that certified public accountant and certified public accountants firm conduct propaganda by publishing, setting and placarding advertisement or in virtue⁷⁴ of news media.

　　The public notice of practice, office movement and employment of certified public accountants firm shall be published in accordance with rules laid down by the Municipal Certified Public Accountants Association.

　　Article 53 Certified public accountants firm shall draw risk-fund by five percent from its business revenue.

　　Risk-fund shall be used to compensate⁷⁵ damage caused by the certified public accountants firm during its operation.

　　Risk-fund shall be uniformly administrated by the Municipal Certified Public Accountants Association.

　　Risk-fund shall be deposited in special account and used as special fund.

　　The measures on administration of risk-fund shall be drafted by the Municipal Certified Public Accountants Association and submitted to the Municipal Finance Department for approval.

　　Article 54 Those certified public accountants firms with juristic personality shall purchase the professional liability insurance.

　　The minimum amount of insurance shall be stipulated by the Municipal Certified Public Accountants Association.

　　Chapter VI Legal Responsibility

　　Article 55 Certified public accountant, certified public accountants firm or other relevant person shall bear the liability for compensation in case they violate these regulations and cause harm to other relevant persons.

　　Article 56 Anyone who has violated the second paragraph of Article 6 shall be noticed to the public by the Municipal Certified Public Accountants Association and be imposed a fine of more than 5,000 yuan but less than 10,000 yuan by the Municipal Finance Department; His illegal income, if any, shall be confiscated⁷⁶; He shall be prosecuted⁷⁷ for criminal responsibility in case he commits a crime.

　　Article 57 Anyone without certificate of certified public accountant undertakes the business stipulated in Article 8 of these regulations, his auditing report shall be invalid⁷⁸ and his illegal income shall be confiscated, and he shall be concurrently⁷⁹ imposed a fine of more than 2 times but less than 5 times of the illegal gains by the Municipal Finance Department; In case he commits a crime, he shall be prosecuted for criminal responsibility.

　　Article 58 The auditing report issued by anyone who carried over operation in violation⁸⁰ of Article 25 shall be invalid. He shall be confiscated of his illegal income and imposed a fine of more than 1 time but less than 2 times of the illegal gains by the Municipal Finance Department.

　　Article 59 Any branches established in violation of Article 26 of these regulations shall be revoked by the Municipal Certified Public Accountants Association; In case of gross violation, it shall be imposed a fine of more than 10,000 yuan but less than 50,000 yuan by the Municipal Finance Department and have its practicing license revoked by the Municipal Certified Public Accountants Association.

　　Article 60 Any certified public accountants firm violated Article 27 of these regulations shall be imposed a fine of more than 10,000 yuan but less than 50,000 yuan by the Municipal Finance Department.

　　Article 61 Auditing report issued in violation of Article 30 and Article 31 of these regulations shall be invalid. The violator shall be confiscated illegal income and be imposed a fine of more than 2 times but less than 5 times of the illegal gains by the Municipal Finance Department.

　　Article 62 Auditing report issued by any certified public accountant firm that undertakes operations in violation Article 43 of these regulations having no license shall be invalid. The violator shall be noticed to the public by the Municipal Certified Public Accountants Association, have its illegal gains confiscated and be imposed a fine of more than 2 times but less than 5 times of the illegal gains by the Municipal Finance Department.

　　Article 63 Any auditing report issued in violation of Article 45 of these regulations shall be invalid and shall be circulated a notice of criticism by the Municipal Certified Public Accountants Association.

　　Article 64 Anyone shall be warned or suspended of the business by the Municipal Certified Public Accountants Association in case he violated Article 46, Article 47 and Article 48 of these regulations; In case of gross violation, he shall be revoked of practicing license and certificate of certified public accountant; Illegal income shall be confiscated by the Municipal Finance Department in case he gains; He shall be prosecuted for criminal responsibility in case he commits a crime.

　　Article 65 Anyone shall be warned by the Municipal Certified Public Accountants Association in case he violated Article 49 of these regulations; In case of gross violation, he shall have his certificate of certified public accountant revoked; In case he commits a crime, he shall be prosecuted for criminal responsibility.

　　Article 66 Anyone shall be imposed a fine of more than 10,000 yuan but less than 50,000 yuan by the Municipal Finance Department, and shall be circulated a notice of criticism by the Municipal Certified Public Accountants Association in case he violated paragraph 1 of Article 50 of these regulations; In case of gross violation, it shall be revoked of his practicing license by the association; In case he commits a crime, he shall be prosecuted for criminal responsibility.

　　Anyone shall be ordered to make corrections and be imposed administrative responsibility in case he violated paragraph 2 of Article 50.

　　Anyone shall be confiscated of his illegal gains and be imposed administrative responsibility in case he violated paragraph 3 of Article 50; In case he commits a crime, he shall be prosecuted for criminal responsibility.

　　Article 67 Anyone shall be imposed a fine of more than 20,000 yuan but less than 50,000 yuan by the Municipal Finance Department in case he violated Article 51 of these regulations; In case of gross violation, he shall be revoked of his practicing license by the Municipal Certified Public Accountants Association and be circulated a notice of criticism.

　　Article 68 Anyone shall be imposed a fine of more than 10,000 yuan but less than 20,000 yuan by the Municipal Finance Department, and shall be circulated a notice of criticism by the Municipal Certified Public Accountants Association in case he violated paragraph 1 of Article 52 of these regulations.

　　Article 69 The staff of the Municipal Certified Public Accountants Association shall be imposed discipline punishment in case he violated these regulations by neglecting his duties, misusing⁸¹ of his authorities, practicing irregularities for personal gains, and taking bribes⁸²; In case he commits a crime, he shall be prosecuted for criminal responsibility.

　　Article 70 The official of the Municipal Finance Department shall be imposed administrative responsibility by the Municipal Supervision Department in case he violated these regulations by neglecting his duties, misusing of his authorities, practicing irregularities for personal gains, and taking bribes; In case he commits a crime, he shall be prosecuted for criminal responsibility.

　　Article 71 In case the party concerned disagrees with the punishment decision made by the Municipal Certified Public Accountants Association, he may bring a litigation before the people's court within 15 days after receiving the decision of punishment.

　　In case the party concerned disagrees with the punishment decision made by the Municipal Finance Department, he may apply for reconsideration to Administrative Reconsideration Department of the Municipal Government, or directly bring a litigation before the people's court.

　　In case the party concerned neither applies for the reconsideration of the punishment decision within the time limit, nor files a lawsuit⁸³ at the people's court, nor implements the punishment decision, the association that makes the punishment decision or the Municipal Finance Department shall apply to the people's court for compulsory⁸⁴ enforcement.

　　Chapter VII Supplementary⁸⁵ Provisions

　　Article 72 The public certified accountants firms and auditors⁸⁶ firms established in the Special Zone before these regulations coming into effect shall be reorganized in accordance with these regulations and the reorganization shall be complete before December 31st, 1996.

　　The specific measures on the reorganization are to be provided by the Municipal government.

　　Article 73 The detailed⁸⁷ implementing measures shall be formulated by the Municipal People's Government according to these regulations.

　　Article 74 These regulations shall take effect as of April 1 1995

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